I do not understand why I got the parts in red incorrect

Whispering Construction Company began work on a $417,400 construction contract in 2017. During 2017, Whispering incurred costs of $280,300, billed its customer for $216,200, and collected $176,500. At December 31, 2017, the estimated additional costs to complete the project total $162,000. Prepare Whispering's journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed-contract method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Round percent value to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275.) No. Account Titles and Explanation Debit Credit (a) Construction Expenses 289420 Construction in Process 24900 x Revenue from Long-Term Contracts 264520 > (b) Loss from Long-Term Contracts 24900 Construction in Process 24900